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Miller v A Quinn    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Offutt v Commissioner	16 Tax Cas 1214		United Kingdom				4
Boyd v United States	762 F2d 1369; 56 AFTR2d 85-5266	United States Court of Appeals, Ninth Circuit	United States	14 Jun 1985	WorldLII		15
HCSC-Laundry v United States	450 US 1; 67 L Ed 2d 1; 101 SCt 836	United States Supreme Court	United States	23 Feb 1981	WorldLII		28
Nitzberg v Commissioner of Internal Revenue	580 F2d 357	United States Court of Appeals, Ninth Circuit	United States	14 Aug 1978	WorldLII		5
Vitco Inc v Government of Virgin Islands	560 F2d 180	United States Court of Appeals, Third Circuit	United States	26 Jul 1977	WorldLII		7
Hmw Industries Inc v B Wheatley	504 F2d 146	United States Court of Appeals, Third Circuit	United States	25 Sep 1974	WorldLII		5
Commissioner v National Alfalfa Dehydrating & Milling Co	417 US 134; 94 SCt 2129; 40 L Ed 2d 717	United States Supreme Court	United States	28 May 1974	WorldLII		65
Great Cruz Bay, Inc , St John, Virgin Islands v Wheatley	495 F2d 301; 11 VI 189	United States Court of Appeals, Third Circuit	United States	28 Mar 1974	WorldLII		6
Chicago Bridge and Iron Co v B Wheatley	430 F2d 973; 7 VI 555	United States Court of Appeals, Third Circuit	United States	13 Jul 1970	WorldLII		8
Commissioner v Tellier	383 US 687; 16 L Ed 2d 185; 86 SCt 1118	United States Supreme Court	United States	24 Mar 1966	WorldLII		68
Bulova Watch Co v United States	365 US 753; 6 L Ed 2d 72; 81 SCt 864	United States Supreme Court	United States	17 Apr 1961	WorldLII		47
Dudley v Commissioner of Internal Revenue	258 F2d 182; 3 VI 685	United States Court of Appeals, Third Circuit	United States	5 May 1958	WorldLII		17
Commissioner v Sullivan	356 US 27; 2 L Ed 2d 559; 78 SCt 512	United States Supreme Court	United States	17 Mar 1958	WorldLII		25
(1954) 26 USC 1-9602	(1954) 26 USC 1-9602	United States Code	United States	circa 1954	LII (Cornell)		1
(1954) 48 USC 1642	(1954) 48 USC 1642	United States Code	United States	circa 1954	LII (Cornell)		3
Deputy v DuPont	308 US 488; 84 L Ed 416; 60 SCt 363; 80 SCt 363	United States Supreme Court	United States	8 Jan 1940	WorldLII		302
New Colonial Ice Co v Helvering	292 US 435; 78 L Ed 1348; 54 SCt 788	United States Supreme Court	United States	28 May 1934	WorldLII		226
Welch v Helvering	290 US 111; 78 L Ed 2d 212; 78 L Ed 212; 54 SCt 8	United States Supreme Court	United States	6 Nov 1933	WorldLII		446
33 Sec 944	33 SEC 944		United States	circa 1933			1
26 USC 934	26 USC 934	United States Code	United States	circa 1933	LII (Cornell)		1
Rivezzo v United States	401 US 910; 27 L Ed 2d 808; 91 SCt 873	United States Supreme Court	United States		Westlaw		63
33 Sec 943	33 SEC 943		United States				1
26 USC 165	26 USC 165	United States Code	United States		LII (Cornell)		65
Boyd v United States	588 FSupp 569		United States		Westlaw		1
48 USC 1397	48 USC 1397	United States Code	United States		LII (Cornell)		7
435 US 980	435 US 980; 56 L Ed 2d 72; 98 SCt 1630	United States Supreme Court	United States		Westlaw		20
See	28 USC 1291; 578 FSupp 1441	United States Code	United States		LII (Cornell)		9672